Daily Archives: September 9, 2026

Amendment in the notification S.O. 5088(E) dated 01.11.2022

By | September 9, 2026

Amendment in the notification S.O. 5088(E) dated 01.11.2022 Amendment in the notification S.O. 5088(E) dated 01.11.2022   The Gazette of India CG-DL-E-09092026-276081 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4802] NEW DELHI, WEDNESDAY, SEPTEMBER 9, 2026/BHADRA 18, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 9th September, 2026 S.O. 4992(E).— In exercise… Read More »

GST CASE LAWS 08.09.2026

By | September 9, 2026

GST CASE LAWS 08.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Peekay Industries v. Commissioner of Commercial Taxes GSTR-3B and GSTR-2A mismatches alone cannot be treated as conclusive proof of wrongful ITC availment without enquiring into suppliers or examining reconciliations, and circular verification requirements cannot be applied retrospectively outside their specified… Read More »

Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims

By | September 9, 2026

Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Issue Whether a writ petition under Article 226 can be entertained regarding disputed facts, rate classifications, and unsubstantiated allegations of administrative bias when a functional… Read More »

Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing

By | September 9, 2026

Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Issue Whether a writ petition challenging an Order-in-Original and a subsequent rectification rejection order can be entertained when the statutory remedy of appeal… Read More »

Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication

By | September 9, 2026

Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication Issue Whether garnishee proceedings under Form GST DRC-13 can be sustained for recovering interest on delayed tax payments when the petitioner’s detailed representations disputing the computation and lack of Show Cause Notice remain undecided by the tax authorities. Facts The tax authorities… Read More »

Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed

By | September 9, 2026

Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed Issue Whether issuing a single consolidated/composite Show Cause Notice under Section 73 covering multiple financial years (FY 2020-21 to FY 2022-23) is legally sustainable. Facts A consolidated Show Cause Notice (SCN) was issued to the petitioner… Read More »

Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues

By | September 9, 2026

Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a taxpayer whose appeal against the cancellation of GST registration was dismissed on grounds of limitation (and not on merits) can be granted… Read More »